Two Jobs Tax Calculator
See the tax and National Insurance on two jobs, and whether the way payroll taxes your second job means you are over- or underpaying.
BR is the usual code for a second job. Ask HMRC to split your allowance to avoid over- or underpaying.
Your personal allowance is normally used in your main job. HMRC then reconciles the true figure by changing your tax code or through Self Assessment.
Combined take-home (as payroll will pay you)
£2,773 a month from £40,000 gross across both jobs.
Payroll tax matches what you actually owe
The correct total income tax on £40,000 is £5,486.00, the same as payroll collects.
Deductions by job
- Job 1: income tax£3,086.00
- Job 1: National Insurance£1,234.40
- Job 2: income tax (BR code)£2,400.00
- Job 2: National Insurance£0.00
- Total tax and NI£6,720.40
Where your allowance goes
Your personal allowance is normally set against your main job. Your second job is usually taxed under a BR code, which means 20% on all of that income.
National Insurance is per job
NI is calculated separately for each job with its own thresholds. You can pay NI on both even if your combined income is modest.
Why your tax may need correcting
If your main job pays less than the allowance, you can overpay under a BR code. If your total income reaches higher-rate territory, you can underpay. HMRC corrects this through your tax code or Self Assessment.
Frequently asked questions
Figures use official GOV.UK 2026/27 rates. See the methodology.
Do I pay more tax with two jobs? +
Not necessarily. The total tax depends on combined income. Payroll may collect the wrong split, which is why the overpayment or underpayment figure is shown.
What is a BR tax code? +
BR means basic rate: 20% on all income from that job with no allowance.
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